5. In the journal provided, prepare entries for the following (assume a calendar-year accounting period). Omit explanations. December 1 Received a three-month, 15 percent note receivable for $7,840 from a customer as an extension of her past-due account (credit A/R) December 31 Made the year-end adjustment for accrued interest Received full payment on the note March 1 General Journal Date Description Page # Post Ref Debit Credit